Trunk rejects this:

class B
{
public:
  virtual ~B() noexcept(false) { }
};

class D : public B
{
public:
  virtual ~D() = default;
};

t.cc:10:11: error: function 'virtual D::~D()' defaulted on its first declaration with an exception-specification that differs from the implicit declaration 'D::~D()'
   virtual ~D() = default;
           ^

[class.dtor]/3 "A declaration of a destructor that does not have an exception-specification is implicitly considered to have the same exception-specification as an implicit declaration (15.4)."

[dcl.fct.def.default]/2 "If a function is explicitly defaulted on its first declaration [...] it is implicitly considered to have the same exception-specification as if it had been implicitly declared (15.4)."


Possibly related to PR 53903